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V1600-20 26 May 2020 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · comunidad de bienes

Contribution of ideal shares from a community of goods may qualify under special non-cash regime

The DGT confirms that contributions of membership shares from a community of goods to a company may benefit from the special non-cash regime, provided the requirements of the LIS are met, including that the community of goods maintains commercial accounting.

The question raised

Whether the described operation could qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax, particularly regarding the existence of a valid economic reason.

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